F.C.M.P.: what changed
What changed
F.C.M.P.
NACE 25.110, Manufacture of metal structures and parts of structures
filed annual accounts (NBB)
Net result for the year
€85,838
2024 · €17,109+€68,729
Equity
€133,011
2024 · €47,173+€85,838
Cash
€129,297
2024 · €61,367+€67,930
Balance sheet total
€548,325
2024 · €305,732+€242,594
Largest movements
Assets
- Tangible fixed assets +€149,912
up €149,912 (+77.0%), from €194,739 to €344,651
of which Leasing and similar rights: +€158,992
- Cash +€67,930
up €67,930 (+111%), from €61,367 to €129,297
mainly Net result for the year (+€85,838) and Debts after one year (+€80,226)
- Receivables within one year +€21,899
up €21,899 (+55.1%), from €39,769 to €61,668
of which Trade receivables: +€21,899
Equity and liabilities
- Profit (loss) carried forward +€85,838
up €85,838 (+251%), from €34,250 to €120,088
- Debts after one year +€80,226
up €80,226 (+76.7%), from €104,547 to €184,773
- Current portion of long-term debt +€27,831
up €27,831 (+87.6%), from €31,778 to €59,610
- Tax, wage and social debts +€25,452
up €25,452 (+65.3%), from €38,971 to €64,423
of which Taxes: +€32,324
- Trade debts +€19,438
up €19,438 (+24.3%), from €79,917 to €99,355
Income statement
- Gross operating margin +€111,896
up €111,896 (+106%), from €105,541 to €217,437
- Taxes +€20,644
up €20,644 (+234%), from €8,818 to €29,462
- Staff costs +€11,619
up €11,619 (+25.0%), from €46,537 to €58,156
- Depreciation +€8,596
up €8,596 (+40.0%), from €21,492 to €30,088
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€17,109
Gross operating margin
+€111,896
Staff costs
-€11,619
Depreciation
-€8,596
Other operating charges
-€246
Other operating items
-€674
Financial income
-€1
Financial charges
-€1,388
Taxes
-€20,644
Result 2025
€85,838
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€139,873
Investment
-€180,000
Financing
+€108,057
Cash 2024
€61,367
From operations (derived)
+€139,873
Net result for the year
+€85,838
Depreciation
+€30,088
Stocks and contracts
-€3,257
Receivables within one year
-€21,899
Smaller working-capital items
+€404
Trade debts
+€19,438
Tax, wage and social debts
+€25,452
Other debts
+€3,808
Investment (derived)
-€180,000
Investment in fixed assets (net)
-€180,000
Financing
+€108,057
Debts after one year
+€80,226
Current portion of long-term debt
+€27,831
Cash 2025
€129,297
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,732 | €548,325 | +€242,594 | +79.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €194,764 | €344,676 | +€149,912 | +77.0% |
| Tangible fixed assets | 22/27 | €194,739 | €344,651 | +€149,912 | +77.0% |
| Plant, machinery and equipment | 23 | €4,653 | €2,732 | -€1,921 | -41.3% |
| Furniture and vehicles | 24 | €29,615 | €22,456 | -€7,159 | -24.2% |
| Leasing and similar rights | 25 | €160,471 | €319,463 | +€158,992 | +99.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €110,967 | €203,649 | +€92,682 | +83.5% |
| Stocks and contracts in progress | 3 | €4,110 | €7,367 | +€3,257 | +79.2% |
| Stocks | 30/36 | €4,110 | €7,367 | +€3,257 | +79.2% |
| Amounts receivable within one year | 40/41 | €39,769 | €61,668 | +€21,899 | +55.1% |
| Trade receivables | 40 | €39,769 | €61,668 | +€21,899 | +55.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €61,367 | €129,297 | +€67,930 | +111% |
| Deferred charges and accrued income | 490/1 | €5,722 | €5,318 | -€404 | -7.1% |
| Total equity and liabilities | 10/49 | €305,732 | €548,325 | +€242,594 | +79.3% |
| Equity | 10/15 | €47,173 | €133,011 | +€85,838 | +182% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €523 | €523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €523 | €523 | = | 0.0% |
| Reserves not available under the articles | 1311 | €523 | €523 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,250 | €120,088 | +€85,838 | +251% |
| Amounts payable | 17/49 | €258,559 | €415,314 | +€156,755 | +60.6% |
| Amounts payable after more than one year | 17 | €104,547 | €184,773 | +€80,226 | +76.7% |
| Financial debts | 170/4 | €104,547 | €184,773 | +€80,226 | +76.7% |
| Amounts payable within one year | 42/48 | €153,906 | €230,435 | +€76,530 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €31,778 | €59,610 | +€27,831 | +87.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €79,917 | €99,355 | +€19,438 | +24.3% |
| Suppliers | 440/4 | €79,917 | €99,355 | +€19,438 | +24.3% |
| Taxes, remuneration and social security | 45 | €38,971 | €64,423 | +€25,452 | +65.3% |
| Taxes | 450/3 | €30,876 | €63,201 | +€32,324 | +105% |
| Remuneration and social security | 454/9 | €8,095 | €1,223 | -€6,872 | -84.9% |
| Other amounts payable | 47/48 | €3,239 | €7,047 | +€3,808 | +118% |
| Accrued charges and deferred income | 492/3 | €106 | €106 | -€0 | 0.0% |
| Non-recurring operating income | 76A | €397 | €3,508 | +€3,111 | +784% |
| Remuneration, social security and pensions | 62 | €46,537 | €58,156 | +€11,619 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,492 | €30,088 | +€8,596 | +40.0% |
| Other operating charges | 640/8 | €2,273 | €2,519 | +€246 | +10.8% |
| Non-recurring operating charges | 66A | €10 | €683 | +€674 | +6,958% |
| Gross operating margin | 9900 | €105,541 | €217,437 | +€111,896 | +106% |
| Operating profit (loss) | 9901 | €35,229 | €125,991 | +€90,762 | +258% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €9,303 | €10,690 | +€1,388 | +14.9% |
| Recurring financial charges | 65 | €9,303 | €10,690 | +€1,388 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €25,928 | €115,301 | +€89,373 | +345% |
| Income taxes | 67/77 | €8,818 | €29,462 | +€20,644 | +234% |
| Profit (loss) for the period | 9904 | €17,109 | €85,838 | +€68,729 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €17,109 | €85,838 | +€68,729 | +402% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.